# Income Tax (Trading and Other Income) Act 2005, Paragraph 138


In the case of certificates acquired before 27th July 1981, section 693(5) applies with the substitution for “the Department of Finance and Personnel” of “ the Treasury ”.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/2/paragraph/138 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-2/paragraph-138
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.